Calcutta HC Stays Recovery of Outstanding GST Dues considering Non Constitution of GSTAT [Read Order]

In case, the taxpayer does not make the payment of the amount equal to amount of pre- deposit or does not provide the undertaking/declaration to the proper officer, then it will be presumed that taxpayer is not willing to file appeal against the order of the appellate authority and in such cases, recovery proceedings can be initiated as per the provisions of law.
GSTAT - Goods and Services Tax Appellate Tribunal - Goods and service tax - Taxscan

In a recent petition which is against the appellate order that allows the initiation of the Goods and Service tax recovery proceedings , the Calcutta High Court stayed the same considering the non constitution of Goods and Service Tax Appellate Tribunal (GSTAT). Read More: Supreme Court Ends 50-Year Dispute on CA Firm’s Undervaluation of Shares:…

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